W.S. § 39-18-103 — Imposition

(a) Taxable event. The following event shall constitute a
taxable event under this article:
(i) There is levied and shall be collected and paid
to the department an excise tax at the rate imposed by W.S.
39-18-104(a) upon the sale of each cigarette sold by
wholesalers;
(ii) There is levied and shall be paid to the
department an excise tax at the rate imposed by W.S.
39-18-104(b) upon the use or storage by consumers of cigarettes
in Wyoming but only if the tax imposed by paragraph (i) of this
subsection has not been paid;
(iii) In addition to the other taxes imposed by this
subsection, there is levied and assessed upon cigars, snuff and
other tobacco products purchased or imported into this state by
wholesalers for resale, except cigarettes taxed under this
subsection, an excise tax at the rate imposed by W.S.
39-18-104(c) or (e), as applicable;
(iv) The tax imposed by paragraph (iii) of this
subsection shall also be imposed upon the use or storage by
consumers of cigars, snuff and other tobacco products in this
state, and upon those consumers, at the rate imposed by W.S.
39-18-104(d) or (f), as applicable. This tax shall not apply if
the tax imposed by paragraph (iii) of this subsection has been
paid;
(v) In addition to the other taxes imposed by this
subsection, there is levied and assessed upon electronic
cigarettes and vapor material purchased or imported into this
state by wholesalers for resale an excise tax at the rate
imposed by W.S. 39-18-104(g);
(vi) The tax imposed by paragraph (v) of this
subsection shall also be imposed upon the use or storage by
consumers of electronic cigarettes and vapor material in this
state, and upon those consumers, at the rate imposed by W.S. 39-
18-104(g). This tax shall not apply if the tax imposed by
paragraph (v) of this subsection has been paid.
(b) Basis of tax. The state preempts the field of
imposing taxes on nicotine products and no city, town or county
shall impose, levy or collect taxes upon the sale, occupation or
privilege of selling nicotine products. This subsection shall
not be construed to prevent a city, town or county from
regulating the public use of nicotine products.
(c) Taxpayer. The following taxpayers are liable for the
tax imposed by this article:
(i) There is levied and shall be collected and paid
to the department an excise tax at the rate imposed by W.S.
39-18-104(a) upon the sale of each cigarette sold by
wholesalers;
(ii) There is levied and shall be paid to the
department an excise tax at the rate imposed by W.S.
39-18-104(b) upon the use or storage by consumers of cigarettes
in Wyoming but only if the tax imposed by paragraph (i) of this
subsection has not been paid;
(iii) In addition to the other taxes imposed by this
subsection, there is levied and assessed upon cigars, snuff and
other tobacco products purchased or imported into this state by
wholesalers for resale, except cigarettes taxed under this
subsection, an excise tax at the rate imposed by W.S.
39-18-104(c) or (e), as applicable;
(iv) The tax imposed by paragraph (iii) of this
subsection shall also be imposed upon the use or storage by
consumers of cigars, snuff and other tobacco products in this
state, and upon those consumers, at the rate imposed by W.S.
39-18-104(d) or (f), as applicable. This tax shall not apply if
the tax imposed by paragraph (iii) of this subsection has been
paid;
(v) In addition to the other taxes imposed by this
subsection, there is levied and assessed upon electronic
cigarettes and vapor material purchased or imported into this
state by wholesalers for resale an excise tax at the rate
imposed by W.S. 39-18-104(g);
(vi) The tax imposed by paragraph (v) of this
subsection shall also be imposed upon the use or storage by
consumers of electronic cigarettes and vapor material in this
state, and upon those consumers, at the rate imposed by W.S. 39-
18-104(g). This tax shall not apply if the tax imposed by
paragraph (v) of this subsection has been paid.